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Supreme Court set aside the demand, and remitted the matter to Tribunal
Supreme Court set aside the demand, and remitted the matter to Tribunal
M/s Craft Interiors Pvt Ltd undertook various activities such as civil works, painting etc. Department issued show cause notices alleging that appellant had manufactured and assembled excisable goods i.e. furniture, and was liable to excise duty. CESTAT confirmed demand. Supreme Court set aside the demand, and held that appellant made fixtures and not furniture, and remitted the matter to Tribunal.-900198
1. M/s Craft Interiors Pvt Ltd undertook various activities such as civil works, painting etc.
2. The Department issued show cause notices alleging that appellant had manufactured and assembled excisable goods i.e. furniture and furniture parts falling under Chapter 9404 in the premises of various customers.
3. The Commissioner held that items like storage units, running counters, large reception tables etc. are classifiable under Chapter 9403 as furniture and liable to excise duty.
4. CESTAT upheld teh Commissioner’s order
On appeal, the Supreme Court held as under:
5. Thus, ordinarily furniture is not something immovable or something which is fixed in a position which can be removed only by cannibalizing.
6. We agree with learned counsel for the appellants that the latter are fixtures and not furniture.
7. The impugned orders are set aside and the matter is remitted to the Tribunal to pass a fresh order.
Case Reference - M/S. Craft Interiors Pvt. Ltd vs Commissioner Of Central Excise.
Supreme Court of India
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